TMI Blog2017 (12) TMI 680X X X X Extracts X X X X X X X X Extracts X X X X ..... ctness of the entries made in the OPD register as also Indoor Patient register. For the A.Y. 2008-09 the assessee had been assessed under Section 143(3) of the Act at a total income of ₹ 2,84,371/-. In that assessment the books of account of the assessee were also accepted. It clearly appears that the income disclosed by the assessee in the present year is similar or comparable to the income which the department assessed at the hands of the assessee five years later. This fact itself indicates that the rejection of books of account and the consequential best judgment assessment made by the assessing officer in the present year is wholly excessive, arbitrary and unfounded. Thus answer question no.1 in favour of the assessee and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oks and registers were examined and also seized, including the OPD register, Indoor Patient register and certain other loose papers. In his return for the A.Y. 2003-04, the assessee filed his return disclosing total income at ₹ 2,24,600/-. Subsequently, the said assessment was taken up for scrutiny wherein the assessing officer noted that upon test check being made there some discrepancy were noted between the entries recorded in the books of account of the assessee and registers and documents seized during the survey. However, the nature and extent of such discrepancy was disclosed in the assessment order. The assessing officer then proceeded to reject the assessee's books of account under Section 145(3) of the Act on the reasoni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found maintained wherein details such as the names of the patients, payment received were found recorded. Merely because there were no vouchers in support of such entries or because the address of the patients from whom the assessee received payments have not been recorded, could not have been a ground to reject the books of account of the assessee as either incomplete or incorrect in absence of any evidence of assessee being in receipt of any undisclosed income. Then, he has taken us to the order of the Tribunal. We find that the Tribunal has also confirmed the order of the lower authorities with regard to the rejection of the books of account of the assessee for reason of lack of vouchers and because the addresses of the patients were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tch and without drawing any conclusion as to how the assessee had under disclosed his income. Further, from the assessment order it has been shown that the assessee had produced his cash book, ledger, indoor patient register from the period 19.12.2002 to 31.3.2003, OPD register and bank pass book. It has therefore submitted that the books of account of the assessee had been rejected arbitrarily in absence of satisfaction of the statutory condition. Alternatively, learned counsel for the assessee has submitted that the enhancement made on estimate is wholly arbitrary. Opposing the above, learned counsel for the revenue submits that burden to establish correctness and completeness of the books of account was of the assessee. In so fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been maintained, however, in the entirety of the facts found in this case the assessee had maintained his accounts and recorded his professional receipts therein. No evidence exists to doubt the correctness or completeness of the books of account of the assessee. In the instant case, books of account of the assessee were rejected unfounded suspicion. Absence of vouchers, in the peculiar facts of this case did not give rise to any presumption that there was any non-disclosure of income inasmuch as there is no evidence to doubt the correctness of the entries made in the OPD register as also Indoor Patient register. Also, by an earlier order in this appeal a supplementary affidavit had been called for to bring on record the status of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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